Mr. TOBIN:

What amount does the minister expect to get from this tax on tea?

Mr. A. K. MACLEAN:

About $3,200,000.

Mr. DECHENE:

As many hon. members have said, a heavy tax is being put on tea. But I think coffee should not be neglected.

Mr. A. K. MACLEAN:

Oh, we have not forgotten coffee.

On section sub-paragraph (4)-Tax on moving picture films:

Mr. PEDLOW:

I would suggest that

a different basis would be, perhaps fairer on taxes of this kind and not decrease the revenue in any way. Instead of a flat rate of 10 cents, or whatever the rate is, _ a graduated rate on films and moving picture theatre tickets and other theatre tickets might be imposed. For instance, it is hardly fair that expensive tickets costing $1.50 and $2 should only pay a minimum tax of 10 cents each. I think any one who is flush enough to spend $1.50 or $2 on a theatre ticket can well afford to pay 25 or 50 cents in addition. I think that feature should be looked into if it has not been already.

Mr. A. K. MACLEAN:

If the war continues very much longer there will be ample time to create further additional taxes, if up to the present time we have overlooked any. Theatre tickets are now

taxed by all the provinces. In some places there is a municipartax as well. I think it is better that we do not enter into conflict with the provinces and municipalities in matters of this kind, at least so long as we can avoid it.